WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE. <ARTICLE> 5 <LEGEND> (Replace this text with the legend) </LEGEND> <CIK> 0001075736 <NAME> Netgateway, Inc. <MULTIPLIER> 1 <CURRENCY> $ <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> JUN-30-2000 <PERIOD-START> JUL-01-2000 <PERIOD-END> SEP-30-2000 <EXCHANGE-RATE> 1 <CASH> 657,048 <SECURITIES> 0 <RECEIVABLES> 4,030,671 <ALLOWANCES> (1,120,194 <INVENTORY> 100,347 <CURRENT-ASSETS> 5,724,700 <PP&E> 2,803,080 <DEPRECIATION> (1,380,559) <TOTAL-ASSETS> 12,058,954 <CURRENT-LIABILITIES> 25,411,426 <BONDS> 2,262,583 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 21,695 <OTHER-SE> (15,915,258) <TOTAL-LIABILITY-AND-EQUITY> 12,058,954 <SALES> 7,950,761 <TOTAL-REVENUES> 7,950,761 <CGS> 2,523,799 <TOTAL-COSTS> 11,154,249 <OTHER-EXPENSES> 7,736 <LOSS-PROVISION> 321,847 <INTEREST-EXPENSE> 945,012 <INCOME-PRETAX> (6,680,035) <INCOME-TAX> 0 <INCOME-CONTINUING> (6,680,035) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (6,680,035) <EPS-BASIC> (0.310) <EPS-DILUTED> (0.310)